2021
DOI: 10.1080/01900692.2021.1900243
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Does Governance Quality Explain the Sustainability Reporting Tendency of the Public Sector? Worldwide Evidence

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Cited by 22 publications
(24 citation statements)
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“…According to Fifka (2013), the majority of studies on sustainability reporting have been conducted in developed countries while neglecting developing countries. However, a change in the framework of normative, infrastructure, and governance of developed and developing countries shapes their institutional environment (Uyar et al, 2022).…”
Section: Resultsmentioning
confidence: 99%
“…According to Fifka (2013), the majority of studies on sustainability reporting have been conducted in developed countries while neglecting developing countries. However, a change in the framework of normative, infrastructure, and governance of developed and developing countries shapes their institutional environment (Uyar et al, 2022).…”
Section: Resultsmentioning
confidence: 99%
“…(Kaufmann et al, 2011, p. 4). The quality of laws and the existence of sound guidelines will help motivate companies to engage in sustainable activities (De Villiers and Marques, 2016;Uyar et al, 2022b). Companies operating in countries with respect to law and regulations are likely to have higher levels of CSR disclosure (Cahan et al, 2016).…”
Section: Public Governance and Excessive Environment Social And Gover...mentioning
confidence: 99%
“…Public governance represents a cross-national institutional factor that plays an important role in identifying companies’ sustainable strategies (Uyar et al , 2022b), designing policies to improve social and environmental practices and stimulating companies to enhance their performance beyond legal requirements (Steurer, 2010). Greater involvement in public governance is crucial for the successful implementation of sustainability standards in various institutional contexts (Leal Filho et al , 2016).…”
Section: Theoretical Literature Reviewmentioning
confidence: 99%
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